Fixed and modular laboratory casework and specialty furniture
CALIFORNIA LAB AND LIFE-SCIENCE OWNERS
Reviewed August 26, 2026 · Updated for current federal bonus-depreciation guidance
Laboratory infrastructure follows the science it supports.
Wet labs, research facilities, diagnostic laboratories and life-science manufacturing spaces can contain modular casework, process gases, purified water, specialty exhaust, environmental controls, cleanrooms and dense equipment connections. The study separates those real-estate improvements from scientific equipment already depreciated elsewhere.
- ✓ No study work before payment
- ✓ CPA-ready final report
- ✓ California statewide
WHY IT MATTERS
Move eligible basis into faster recovery periods.
Function and documentation are critical. General building HVAC, plumbing, electrical and structure normally remain building property, while a system dedicated to research or production equipment may require a different analysis. Lease terms, construction drawings, equipment schedules, commissioning records and who funded the buildout should be reconciled before costs are assigned.
Plain English: you are not creating a new deduction. You are identifying when supported pieces of the property may be depreciated.
WHAT WE REVIEW
Laboratory systems and records to review
Process gases, compressed air and purified-water distribution
Dedicated electrical panels and equipment-support connections
Fume hoods, specialty exhaust and monitoring systems
Cleanrooms, controlled environments and sanitation finishes
Scientific equipment schedules, tenant allowances and project phases
SHOW ME THE NUMBERS
Illustrative California wet-lab example
Illustrative only. This assumes a 37% federal marginal rate where shown and that the owner can currently use the deduction.
- Property value
- $18,000,000
- Estimated depreciable basis
- $14,400,000
- Potential faster basis
- $3,168,000 to $4,608,000
- Potential upfront federal effect
- $1,172,000 to $1,705,000
- Study or comparison benchmark
- $20,000 to $40,000+
This is a timing illustration, not guaranteed permanent tax savings. California commonly requires a separate depreciation schedule because it generally does not conform to federal bonus depreciation.
DOES IT FIT?
Strong candidates usually have four things.
✓
Building owner or operator owns depreciable lab improvements
✓
Recent acquisition, construction or major laboratory buildout
✓
Scientific equipment and real-estate costs can be separated
✓
Plans and commissioning records document system function
PORTFOLIO PRICING
More properties. Lower cost per study.
Order and pay for the properties together to receive a simple portfolio discount.
2 properties5% off3 to 4 properties10% off5+ properties15% off
STRAIGHT ANSWERS
Frequently asked questions.
Does laboratory equipment belong in the building study?+
Equipment already purchased and depreciated separately should not be included again. The study reconciles the equipment schedule and focuses on supported building and improvement basis.
Are all laboratory HVAC, gas and water systems short-life property?+
No. General building systems normally remain building property. A different classification requires property-specific evidence that a component is dedicated to research, testing or qualifying equipment.
Is a laboratory buildout the same as qualified production property?+
No. Ordinary cost segregation classifies components within supported basis. The separate federal production-property election has independent activity, property, use, construction, timing and election requirements; research alone does not establish eligibility.
Is the free estimate a completed study?+
No. It is an illustrative screen using the facts you provide. No engineering takeoff, professional certification or tax opinion is included. Technical work begins only after a signed and paid engagement.
Does my CPA need to approve the study first?+
No. It is smart to ask whether you can currently use additional depreciation, but the paid study does not require advance CPA approval. Your CPA makes the final filing decision.
Do you guarantee tax savings?+
No. A study accelerates the timing of eligible depreciation. Results depend on basis, property facts, placed-in-service dates, passive-loss rules, tax rates and the owner's filing position.
AUTHORITATIVE SOURCES
Reviewed against current IRS and California guidance.
Last reviewed August 26, 2026. Tax rules and procedures can change. Your CPA should confirm the law that applies to your acquisition date, placed-in-service date and return.
FREE PRELIMINARY PROPERTY SCREEN